Payment and Reporting Individual Tax Payer

After registering and getting TIN, taxpayers have an obligation to calculate and pay taxes, that subsequently become due in the form of tax reporting Tax Return (SPT). The deadline for payment and reporting of tax returns and annual tax return period is as follows:

1 Tax Article 21/26
Payment deadline : Date of the following 10 months after the fiscal period ended
Reporting Deadline : 20 days after the fiscal period ended

2 Tax Article 25
Payment deadline : Date of the following 15 months after the fiscal period ended
Reporting Deadline : 20 days after the fiscal period ended

Annual

1 Individual income tax
Payment deadline : Date 25 months after the expiration of three years
Reporting Deadline : End of the third month after the end of the year
2 UN
Payment deadline :6 (six) months from the date of receipt of that letter
Reporting Deadline :-
3 BPHTB
Payment deadline : Settled at the time of the acquisition of land and or buildings
Reporting Deadline :-

If in calculating and paying taxes are found untruth in filling tax returns or because of the discovery of fiscal data based on the tests results were not reported by the Tax Payers (WP), the Directorate General of Taxation will issue an assessment Tax Letter (SKP) to the taxpayer